So it will be much cheaper for the uninsured to remain that way and pay the penalty, which will usually be much smaller than the cost of insurance, and then delay purchasing protection until they actually need healthcare.
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If the taxpayer has not been so notified, then without delay the taxpayer should retain tax counsel and make a willfulness determination.
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But there was then a delay while the votes were counted in the copperbelt, where the privatised mines are beginning to function well again, and many voters favour Mr Mwanawasa.
All that said, I have been quite surprised by the recent trend in companies that file and then chose to delay.
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If the recovery were to falter, then we would delay that process.
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The company then decided to delay the rollout in the next planned nine markets because some broadcasters called for an improvement in the representative pool.
The strategy that they intend to employ is for Jane to file now, at age 62, and then Joe will delay his benefit to age 70.
Even then insurance companies can delay payment to ourselves for anything up to 12 months.
It's obvious: Why would a union yield now when it can delay, delay, delay and then settle later?
Then he attempted to delay the opening of parliament by a further month to allow the court's investigations to continue.
If Mr Obama really does believe he must prevail in Afghanistan, then public doubts and delay will only make the task harder.
BJP's economic reforms are restricted by pressures from its coalition partners, often encouraged by vested business and other interests which then encourage bureaucrats to delay implementation of policies.
Iran was set to resume uranium processing today, the day of the presidential inaugural, but then announced one more delay until early next week, ostensibly to allow the International Atomic Energy Agency time to get its monitoring equipment in place.
If this is the right decision for Scotland, and we believe it is, then there should be minimum delay.
The committee was expected to immediately open an investigation of DeLay, but then nothing happened, and the two sides seemed no closer than they were a year ago.
And that will was provided by a Texas member named Tom DeLay, who was then the House Majority Whip.
The Caribbean habit is years of delay and committees, then a last-minute dash.
Then new charges began to surface that DeLay had taken foreign trips paid for by lobbyists.
Then came more paperwork and a long delay before he met with an ultimately unhelpful SCORE representative.
If there is such a circuit, then the same cognitive tricks that increase delay time in a four-year-old might help adults deal with their symptoms.
So News Corp will be concerned that a reference to Ofcom and then potentially to the Competition Commission could delay and even stymie the deal.
The dish would send the ISP's data up to one of the satellites (in low earth orbits to minimize signal delay), which would then relay the data back down to a backbone access point.
Then it gave itself a further excuse for delay by setting up a Royal Commission.
The individual could then seek a court order to stop or delay publication.
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What's more you can set it to start cooking at a certain time - and then send a message from your smartphone to delay it turning itself on if you get stuck at work.
Since then, the Lords have been able only to delay government legislation, not to block it.
Retail investors were snagged by problems at Nasdaq that forced a delay in Facebook's opening and then left some people wondering for hours whether their buy orders were filled.
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But if Boehner's plan is for his party to act as an oppositional force -- trying to block, delay and prevent legislative action -- then the GOP could find itself in big trouble.
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They studied with DeLay for a number of years, and then they graduated, launched like ships leaving drydock.
We'd have to spend a little more time with the device to get used to just tapping them but even then, we're not sure if the slight delay in response will go away.
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